2024 (9) TMI 50 - HC - GST

Violation of principles of natural justice - non-consideration of the reply filed by the petitioner - opportunity of personal hearing contemplated under Section 75(4) of the CGST Act, was not granted to the petitioner - HELD THAT - In the present case, a detailed reply was uploaded by the petitioner in the portal on 12.04.2024 and the impugned order came to be passed on 23.04.2024. On perusal of the impugned order, it is mentioned that the dealer has not filed reply for the defects and hence, the defect is confirmed. Without taking into consideration the detailed reply of the petitioner dated 12.04.2024 and without application of mind, the respondent has passed a non-speaking order, which is clear violation of principles of natural justice and the same is not sustainable in law. Hence, this Court is inclined to set aside the impugned order dated 23.04.2024 in Ref.No.ZD330424177038F passed by the respondent and hence, the same is set aside. This Writ Petition is disposed of.

Summary

The High Court of Madras issued a Writ of Certiorari to quash an order in Form GST DRC-07 dated 23.04.2024, finding it arbitrary and illegal. The petitioner, a dealer in SIM cards for BSNL, had filed a detailed reply on 10.04.2024, which was not considered by the respondent. The Court set aside the impugned order and directed the respondent to reconsider based on the petitioner's reply. The Writ Petition was disposed of with no costs.